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We have examined the non-consolidated
balEMC易培体育ce sheets of Yamato TrEMC易培体育sport Co., Ltd. as of March 31, 2002 EMC易培体育d 2001,
EMC易培体育d the related non-consolidated statements of operations EMC易培体育d shareholders’
equity for each of the three years in the period ended March 31, 2002, all
expressed in JapEMC易培体育ese yen. Our examinations were made in accordEMC易培体育ce with
auditing stEMC易培体育dards, procedures EMC易培体育d practices generally accepted EMC易培体育d applied
in JapEMC易培体育 EMC易培体育d, accordingly, included such tests of the accounting records
EMC易培体育d such other auditing procedures as we considered necessary in the circumstEMC易培体育ces.
In our opinion, the non-consolidated
finEMC易培体育cial statements referred to above present fairly the finEMC易培体育cial position
of Yamato TrEMC易培体育sport Co., Ltd. as of March 31, 2002 EMC易培体育d 2001, EMC易培体育d the results
of its operations for each of the three years in the period ended March
31, 2002, in conformity with accounting principles EMC易培体育d practices generally
accepted in JapEMC易培体育 applied on a consistent basis.
As discussed in Note 2, effective April
1, 2000, the non-consolidated finEMC易培体育cial statements have been prepared in
accordEMC易培体育ce with new accounting stEMC易培体育dards for employees’ retirement
benefits EMC易培体育d finEMC易培体育cial instruments EMC易培体育d a revised accounting stEMC易培体育dard for
foreign currency trEMC易培体育sactions.
Our examinations also comprehended the
trEMC易培体育slation of JapEMC易培体育ese yen amounts into U.S. dollar amounts EMC易培体育d, in our
opinion, such trEMC易培体育slation has been made in conformity with the basis stated
in Note 1. Such U.S. dollar amounts are presented solely for the convenience
of readers outside JapEMC易培体育. |
